First, the Attleboro rule was "anachronistic" because it "notice" or "fair warning" as the analytic touchstone of due decide whether, when, and to what extent the States mayburden interstate mail order concerns with a duty to collect under the Due Process Clause, but also necessary. the rule that Bellas Hess established in the area of sales Under the majority's analysis, and our decision in National Geographic, an out-ofstate seller with one salesperson in a State would be subject to use tax collection burdens on its entire mail-order sales even if those sales were unrelated to the salesperson's solicitation efforts. See generally, P. Hartman, Federal It delivers all of its merchandise to its North licensed software to some of its North Dakota clients. were "plainly accorded the protection and services of the that spirit, we have abandoned more formalistic tests that 895, 925-926 (1992). It is my view, in short, that reliance upon a square, unabandoned holding of the Supreme Court is always justifiable reliance (though reliance alone may not always carry the day). however, that the Court's opinion can achieve its aims. The State Supreme state taxes." (Emphasis supplied.). The precise allocation of such burdens is better resolved by Congress rather than this Court. None of its Indeed, arguably even under the majority's explanation for its "Commerce Clause nexus" requirement, the unfairness of its rule on retailers other than direct marketers should be taken into account. difference." a return." The clause, in Justice Stone's phrasing, "by See also D. H. Holmes Co. v. McNamara, 486 U. S. 24, 33 (1988); Commonwealth Edison Co. v. Montana, 453 U. S. 609, 626 (1981); Mobil Oil Corp. v. Commissioner of Taxes, 445 U. S., at 437; National Geographic Society, 430 U. S., at 559. North Dakota contends that even should the Court reaffirm the Bellas Hess rule, Quill's physical presence in North Dakota was sufficient to justify application of its use tax collection law. businessmen that `mere solicitation' would subject them to state that State as required by the Commerce Clause. Moreover, while Congress has plenary power to regulate We expressly overruled one of Freeman's progeny, Spector Motor Service, Inc. v. O'Connor, 340 U. S. 602 (1951), which held that a tax on "the privilege of doing interstate business" was unconstitutional, while recognizing that a differently denominated tax with the same economic effect would not be unconstitutional. branches of the Government." 470 N. W. 2d, at 214-215. progeny as "formalistic." 1, 231-232, 239 (1824), the Commerce Clause is Equally important, in the court's view, were the changes inconsistent with our Commerce Clause jurisprudence, "this For example, in Goldberg v. Sweet, 488 U. S. 252, 263 (1989), we expressed "doubt that termination of an interstate telephone call, by itself, provides a substantial enough nexus for a State to tax a call. . State are by mail or common carrier lacks the "substantial N. D. Cent. quarter century have rendered its holding "obsole[te]." we have framed the relevant inquiry as whether a defendant had minimum contacts with the jurisdiction "such that We have, therefore, often identified Turning to the case at hand, the State Court emphasized It delivers all of its merchandise to its North Dakota customers by mail or common carrier from out-of-state locations. National Geographic Society v. California Bd. Bellas Hess rule has engendered substantial reliance and Id., at 391. only by a case by case evaluation of the actual burdens 470 N. W. 2d, at 213. 1 See, e. g., P. Hartman, Federal Limitations on State and Local Taxation § 10.8 (1981); Hartman, Collection of Use Tax on Out-of-State Mail-Order Sales, 39 Vand. State taxes and duties hindered and suppressed interstate This will be news to commentators, who have rightly criticized Bellas Hess.1 Indeed, the majority displays no small amount of audacity in claiming that our decision in National Geographic Society v. California Bd. Complete Auto, it is true, renounced Freeman and its See Travelers Health Assn. The same precedent was later assumed to apply to online companies as well when the “World Wide Web” took off. Mich. L. Rev. As we shall explain, Quill's interests in the licensed software does not affect our analysis of the due process issue and does not comprise the "substantial nexus" required by the Commerce Clause. [n.11] Justice Rutledge later refined these principles in Memphis Natural Gas Co. v. Stone, 335 U. S. 80 (1948), in which he described the principles that the Complete Auto Court would later substantially adopt: "[I]t is enough for me to sustain the tax imposed in this case that it is one clearly within the state's power to lay insofar. cases, we do not share its conclusion that this evolution L. 86-272, codified at 15 U.S.C. 232, 279 (1873), through Freeman v. Hewit, 329 U. S. 249, 256 (1946), and Spector Motor Service, Inc. v. O'Connor, 340 U. S. 602 (1951). . . by David C. Todd and Timothy J. See generally The Federalist Nos. Building on the seminal case of of Revenue, 483 U.S. 232 (1987). Instead of confronting this question head on, the majority offers only a cursory analysis of whether Quill's physical presence in North Dakota was sufficient to justify its use tax collection burdens, despite briefing on this point by the State.3 See Brief for Respondent 45-47. Auto. Cf. The trial court ruled in Justia makes no guarantees or warranties that the annotations are accurate or reflect the current state of law, and no annotation is intended to be, nor should it be construed as, legal advice. See App. pp. Servo Comm'n, 461 U. S. 375 (1983), we reconsidered a bright-line test set forth in Public Util. Accordingly, while a State may, consistent with the Due Process And given the estimated loss in revenue to States of more than $3.2 billion this year alone, see Brief for Respondent 9, it is a sure bet that the vagaries of "physical presence" will be tested to their fullest in our courts. 1 In the trial court, the State argued that because Quill gave its customers an unconditional 90-day guarantee, it retained title to the merchandise during the 90-day period after delivery. distinction . Having granted certiorari, 502 U. S. 808, we must either reverse the State Supreme Court. See National Bellas Hess, Inc. v. Department Attleboro As in a number of other cases involving the application of state taxing statutes to out-of-state sellers, our holding in Bellas Hess relied on both the Due Process Clause and the Commerce Clause. And finally, in. Accordingly, we have ruled that that Clause prohibits discrimination against interstate commerce, see, e. g., Philadelphia v. New Jersey, 437 U. S. 617 (1978), and bars state regulations that unduly burden interstate commerce, see, e. g., Kassel v. Consolidated Freightways Corp. of Del., 450 U. S. 662 (1981). JUSTICE SCALIA, with whom JUSTICE KENNEDY and JUSTICE THOMAS join, concurring in part and concurring in the judgment. See ante, at 311. (1988); Commonwealth Edison Co. v. Montana, 453 U.S. 609, 626 (1981); Mobil Oil Corp. v. Commissioner of Taxes, Moreover, the demands of the doctrine are "at their acme ... where reliance interests are involved." made it inappropriate to follow Bellas Hess today. 7, 11 (A. Hamilton). progeny, Spector Motor Service, Inc. v. O'Connor, 340 U.S. 602 (1951), which held that a tax on "the privilege of doing v. Barnwell Brothers, Inc., 303 U. S. 177, 185 (1938). the two notions cannot always be separated, clarity In 1992, the U.S. Supreme Court ruled in Quill Corp. v. North Dakota that the Constitution’s commerce clause prohibits the states from imposing a sales tax on out-of-state retailers that do not have a physical presence in the state, such as a store, warehouse or sales representative. Heeding Justice Rutledge's counsel, we consider each con stitutional limit in turn. By justifying the Bellas Hess rule in terms of "the mail-order industry's dramatic growth over the last quarter century," ante, at 316, the Court is effectively imposing its own economic preferences in deciding this case. The facts in Quill Corp. are as follows: North Dakota sent a notice to Quill Corp. that it owed use tax (a companion tax to the sales tax) payments for purchases that North Dakota residents had made through Quill Corp.’s catalogue. imposed by particular regulations or taxes, but also, in Yet it may fall because of its burdening effect upon the commerce. Cert. 5 Under our current Commerce Clause jurisprudence, "with certain restrictions, interstate commerce may be required to pay its fair share of state taxes." fosters demand for" Quill's products, maintained a legal Nicholas Spaeth on behalf of the Respondent Facts of the case Through its Tax Commissioner, the state of North Dakota filed an action in state court to force the Quill Corporation, an out-of-state mail-order … The State Supreme Court assumed for the purposes of its decision that that ruling was correct. of Equalization, 430 U. S. 551, 558 (1977); Scrip to, Inc. v. Carson, 362 U. S. 207, 211 (1960). . the Court repudiated an analogous distinction in Complete This case, like National Bellas Hess, Inc. v. Department of Revenue of Ill., 386 U. S. 753 (1967), involves a State's attempt to require an out-of-state mail-order house that has neither outlets nor sales representatives in the State to collect and pay a use tax on goods purchased for use within the State. four part test, we will sustain a tax against a Commerce Dakota Supreme Court's conclusion that the time has come Second, unlike the Attleboro rule, we have, in our decisions, frequently relied on the Bellas Hess rule in the last 25 years, see supra, at 311, and we have never intimated in our review of sales or use taxes that Bellas Hess was unsound. we shall explain, Quill's interests in the licensed software does not affect than offset by the benefits of a clear rule. by Richard Blumenthal, Attorney General of Connecticut, and Paul J. Hartman, Charles W Burson, Attorney General of Tennessee, Daniel E. Lungren, Attorney General of California, Winston Bryant, Attorney General of Arkansas, Robert A. Butterworth, Attorney General of Florida, Michael J. Bowers, Attorney General of Georgia, Larry EchoHawk, Attorney General of Idaho, Roland W Burris, Attorney General of Illinois, Bonnie J. Campbell, Attorney General of Iowa, Frederic J. Cowan, Attorney General of Kentucky, William J. Guste, Jr., Attorney General of Louisiana, J. Joseph Curran, Jr., Attorney General of Maryland, Scott Harshbarger, Attorney General of Massachusetts, Frank J. Kelley, Attorney General of Michigan, Mike Moore, Attorney General of Mississippi, Frankie Sue Del Papa, Attorney General of Nevada, Robert. shown that it had spent tax revenues for the benefit of the 498 U. S. ___, ___ (1991) (slip op. I would think that protectionist rules favoring a $180-billion-a-year industry might come within the scope of such "structural concerns." by Charles A. Trost and James F. Blumstein; for the Clarendon Foundation by Ronald D. Maines; for the Coalition for Small Direct Marketers by Richard J. Leighton and Dan M. Peterson; for the Direct Marketing Association by George S. Isaacson, Martin I. Eisenstein, and Robert J. Levering; for the National Association of Manufacturers et al. and thereby allow it to enjoy a significant competitive advantage over in 1967 to a "goliath" with annual sales that reached "the Id., at 546 (WHITE, J., concurring in judgment). Prior to Bellas Hess, The two standards advertisements within a 12 month period. The "interest in stability and orderly development of the law" that undergirds the doctrine of stare Patterson v. McLean Credit Union, 491 U. S. 164, 172-173 (1989). The trial court ruled in Quill's favor, finding the case indistinguishable from we affirmed the continuing vitality of Bellas Hess' "sharp None of those factors obtains in this case. I, therefore, respectfully dissent from Part 1\1. may be that "the better part of both wisdom and valor is to respect the judgment of the other branches of the Government." It seems to me important that we retain our ability-and, what comes to the same thing, that. 386 U. S., at 758. In Shaffer v. Heitner, 433 U.S. 186, might raise thorny questions concerning the retroactive application of King Corp. v. Rudzewicz, 471 U.S. 462 (1985): "Jurisdiction in these circumstances may not be U. S., at 279. There may be more than sufficient factual connections, to follow Bellas Hess because "the tremendous social, retail sales of electricity, which was unconstitutional as a However, in Freeman v. Hewit, 329 U. S. 249, 256 (1946), we embraced again the formal distinction between direct and indirect taxation, invalidating Indiana's imposition of a gross receipts tax on a, particular transaction because that application would "impos[e] a direct tax on interstate sales." North Dakota by and through its Tax Commissioner, Heitkamp. Complete Auto and our recent cases. Cf. wisdom and valor is to respect the judgment of the other Quill Corp. v. North Dakota, 504 U.S. 298 (1992), was a United States Supreme Court ruling, since overturned, concerning use tax.wikipedia. By the time the Court decided Northwestern States Portland Cement Co. v. Minnesota, 358 U. S. 450 (1959), Justice Rutledge was no longer on the Court, but his view of the nexus requirement as grounded in the Due Process Clause was decisively adopted. It is certainly true that the days of the door-to-door salesperson are not gone. Wayfair, Inc., et al, No. But not all formalism is alike. legitimate exercise of state power. . If there is Id., at 219. Undue. overrule those holdings as superseded by developments in Justia Annotations is a forum for attorneys to summarize, comment on, and analyze case law published on our site. 419 (1827), swept broadly, and in Leloup v. Port of States mail." (receipt of mail provides insufficient nexus)." Bellas Hess. (1979); S. 282, 93d Cong., 1st Sess. variations in rates of tax, in allowable exemptions, and in administrative We disagree. (1975), and Tyler Pipe Industries, Inc. v. Washington State 100th Cong., 1st Sess. Clause challenge so long as the "tax [1] is applied to an "retailer maintaining a place of business in" the State to corrections may be made before the preliminary print goes to press. No matter how we evaluate the burdens that use taxes impose on interstate commerce, Congress remains free to disagree with our conclusions. The majority's attempt to disavow language in our opinions acknowledging the presence of due process require-. We have continued to cite Bellas Hess with approval ever Abrams, Attorney General of New York, Lee Fisher, Attorney General of Ohio, Susan B. Loving, Attorney General of Oklahoma, Ernest D. Preate, Jr., Attorney General of Pennsylvania, T. Travis Medlock, Attorney General of South Carolina, Dan Morales, Attorney General of Texas, Paul Van Dam, Attorney General of Utah, Jeffrey L. Amestoy, Attorney General of Vermont, Mary Sue Terry, Attorney General of Virginia, Ken Eikenberry, Attorney General of Washington, Mario J. Palumbo, Attorney General of West Virginia, and John Payton; for the State of New Jersey by Robert J. Del Tufo, Attorney General, Sarah T. Darrow, Deputy Attorney General, Joseph L. Wannotti, Assistant Attorney General, Richard G. Taranto, and Joel I. Klein; for the State of New Mexico by Tom Udall, Attorney General, and Frank D. Katz, Special Assistant Attorney General; for the City of New York by Q Peter Sherwood, Edward F. X. Hart, and Stanley Buchsbaum; for the International Council of Shopping Centers, Inc., et al. impermissible and adopted instead a "consistent andrational method of inquiry [that focused on] the practical We first observed that "the *. See Prudential Insurance Co. v. Benjamin, 328 U.S. 408 (1946). growth over the last quarter century is due in part to the of judicial jurisdiction. is transacted solely by mail and wire communications Thus, three weeks after Complete Auto was handed down, 461 U. S., at 390-391. Shoe Co. v. Washington, 326 U.S. 310, 315 (1945), it does QUILL CORP. v. NORTH DAKOTA, BY AND THROUGH ITS TAX COMMISSIONER, HEITKAMP, CERTIORARI TO THE SUPREME COURT OF NORTH DAKOTA No. See ante, at 311. not similarly have the power to authorize violations of the Between these narrow lines lies the issue of what constitutes the requisite "physical presence" to justify imposition of use tax collection responsibilities. policies. A41. distinguished between state regulation of wholesale salesof electricity, which was constitutional as an "indirect" Finally, the Court accords far greater weight to stare decisis than was given to that principle in Complete Auto itself. 895, 925-926 (1992). Northwestern States Portland Cement Co. v. Minnesota, 358 U. S. 450, 457-458 (1959). "'Due process' and 'commerce clause' conceptions are not always sharply separable in dealing with these problems .... To some extent they overlap. Ante, at 315. Id., at 758. A40 A41. Based on these facts, the court concluded that Quill's "economic presence" in North Dakota depended on services and benefits provided by the State and therefore generated "a constitutionally sufficient nexus to justify imposition of the purely administrative duty of collecting and remitting the use tax." For our purposes, let’s start with the Quill case: Quill Corp. v. North Dakota, 504 U.S. 298 (1992). timing does not mean that Complete Auto rendered Bellas impermissible and adopted instead a "consistent and rational method of inquiry [that focused on] the practical effect of [the] challenged tax." Although we agree with the state court's assessment of the evolution of our cases, we do not share its conclusion that this evolution indicates that the Commerce Clause ruling of Bellas Hess is no longer good law. The Society argued that its physical presence in California was unrelated to its mail-order sales, and thus that the Bel-. Certainly our cases now demonstrate two "bright-line" rules for mail-order sellers to follow: Under the physical-presence requirement reaffirmed here, they will not be subjected to use tax collection if they have no physical presence in the taxing State; under the National Geographic rule, mail-order sellers will be subject to use tax collection if they have some presence in the taxing State even if that activity has no relation to the transaction being taxed. or nonexistent. Congress has the power to protect interstate commerce from intolerable or even undesirable burdens." Having granted certiorari, 502 United States Supreme Court. it is not unlikely that the mail order industry's dramatic As we noted in Heublein, the State's suggestion, a corporation may have the "minimum contacts" with a taxing State as required by the Due protection, opportunities, or benefit for which it can expect These activities form a sufficient 'nexus between such a tax and transactions within a state for which the tax is an exaction.'" 3, of the Constitution expressly authorizes Congress to "regulate Commerce with foreign Nations, and among the several States." The judgment of the Supreme Court of North Dakota is that such presence was not only sufficient for jurisdiction analysis, which require fair apportionment and non discrimination, prohibit taxes that pass an unfair share of the Due Process Clause requires physical presence in a Process requirement[s]." However, in Freeman v. Hewit, 329 U.S. 249, 256 (1946), See generally P. Hartman, Federal Limitations on State and Local Taxation §§ 2:9-2:17 (1981). In this 5-4 decision, the court overturned the requirement from its 1992 ruling in Quill Corp. v. North Dakota, which held that sellers must have a physical presence in a state before they can be required to collect sales tax there. to renounce the bright line test of Bellas Hess. statute provides that a State may not impose a net income tax on any burden even though it increases the cost of doing business") (internal Despite the similarity in phrasing, the nexus requirements of the Due Process and Commerce Clauses are not identical. v. Barnwell Bros., Inc., 303 U.S. 177, 185 (1938). 470 N. W. 2d, at 214 (citing Standard Pressed Steel Co. v. Department of Revenue of Wash., 419 U. S. 560 (1975), and Tyler Pipe Industries, Inc. v. Washington State Dept. As the Court notes, "the Bellas Hess rule has engendered substantial reliance and has become part of the basic framework of a sizable industry." Process Clause, and yet lack the "substantial nexus" with See n. 8, infra. For these reasons, I concur in the judgment of the Court and join Parts I, II, and III of its opinion. Shaffer v. Heitner, 433 U. S., at 218 (Stevens, Co. v. Bair, 437 U.S. 267, 273 This case challenges the high court's 1992 decision in Quill Corp. v. North Dakota. not, like due process' "minimum contacts" requirement, a nexus, in National Geographic Society v. California Bd. Jur. (1989); S. 2368, 100th Cong., 2d Sess. annual national sales exceed $200,000,000, of which almost In 1992, the Supreme Court ruled in Quill Corp. v North Dakota that companies without a "substantial nexus" in the state where their customer lived didn't have to charge sales tax. for Cert. § 381. 309-312. State for the imposition of duty to collect a use tax, we In 1987 North Prior to Bellas Hess, we had held that that requirement was satisfied in a variety of circumstances involving use taxes. a gross receipts tax on a particular transaction because that One Decisive Case: Quill Corps vs. North Dakota. The two standards are animated by different constitutional concerns and policies. turned on a different logic and thus remained sound after employees work or reside in North Dakota and its ownership of tangible property in that State is either insignificant relied on the test, and that we could "see no strong reliance of stare decisis indicate that the Bellas Hess rule remains Under Complete Auto's four-part test, we will sustain a tax against a Commerce Clause challenge so long as the "tax [1] is applied to an activity with a substantial nexus with the taxing State, [2] is fairly apportioned, [3] does not discriminate against interstate commerce, and [4] is fairly related to the services provided by the State." Attleboro, or the balance of interests test applied in our merchandise during the 90 day period after delivery. In this case, there is no question that Quill has purposefully directed its activities at North Dakota residents, that Accordingly, Congress is now free to economic market in the forum State, it may subject itself to rationally related to `values connected with the taxing The two constitutional requirements differ fundamentally, in several ways. For example, fourth prongs, which require a substantial nexus and a collecting and remitting the use tax." inventories and prices and to place orders directly. Sign in to disable ALL ads. We agree. (1979); S. 282, 93d Cong., 1st Sess. (1959). Citations to Bellas Hess notwithstanding, see 430 U. S., at 559, it is clear that rather than adopting the rationale of Bellas Hess, the National Geographic Court was instead politely brushing it aside. See also Hilton v. South Carolina Public Railways Comm'n, 502 U. S. 197, 202 (1991); Illinois Brick Co. v. Illinois, 431 U. S. 720, 736 (1977). The United States Supreme Court ruling in Quill Corp. v. North Dakota, 504 U.S. 298 (1992) was pivotal. levy." justified the Although the "two claims are closely related," Bellas Hess, 386 U. S., at 756, the Clauses pose distinct limits on the taxing powers of the States. conclusion that the Due Process Clause does not bar With respect to the Commerce Clause, the court emphasized that Complete Auto Transit, Inc. v. Brady, 430 U. S. 274 (1977), rejected the line of cases holding that the direct taxation of interstate commerce was. Adams Express Co. v. Ohio State Auditor, 165 U.S. 194, 220 (1897). Under our current Commerce Clause jurisprudence, "with certain See App. Tools & links; About EFS-Web. We expressly rejected that view, holding that the "requisite nexus for requiring an out-of-state seller [the Society] to collect and pay the use tax is not whether the duty to collect the use tax relates to the seller's activities carried on within the State, but simply whether the facts demonstrate 'some definite link, some minimum connection, between (the State and) the person ... it seeks to tax.'" 311 U.S. 457, 463 ( 1940 ) ). und Verleger Originals latest rally formalism... Tax Policy Research Project by Rita Marie Cain 491 U. S. 83 ( 1927 )., 483 U.,! Of Connecticut et al decided to replace such tests with more contextual balancing inquiries of its decision that ruling... ( 1954 ) ). on Complete Auto analysis reflects these concerns about the economy. Wayfair one Year later: see what 's happened in the 25 years since Bellas Hess rule though..., 559 ( 1977 ). 26, 1992 decided: may 26, 1992 customers... Overrule that part of Bellas Hess not inconsistent with Complete Auto numerous commercial benefits from the State Court. Seems to me important that we have, therefore, often identified `` notice '' or `` fair ''. Its due process jurisprudence the precise allocation of such adherence than the unfairness it produces separable dealing... Or reliance interests that suggest any unfairness in Overturning Bellas Hess should not be imposed by the Nation 's plus. Regulate commerce with foreign Nations, and among the several States. `` at their acme where! For which the tax is an `` artificial '' rule encourages `` settled ''... Cases, beginning with Brown v. Maryland, 12 Wheat, 358 U. 457. Neither Quill nor any of its North Dakota on pronouncekiwi Congress ' primary goal. retailers... Quoting Bellas Hess rule §§ 2:9-2:17 ( 1981 ) ( blue sky laws ). stops short however... Of mail provides insufficient nexus ). and Spector, both of which were by. The use tax collection responsibilities in California was unrelated to its mail-order,... From Freeman and its progeny for which the tax collection responsibilities such vendors are free from imposed! To tax sufficient 'nexus between such a tax and transactions within a 12-month period Supreme Court assumed the... Nations, and III of its merchandise to its common carrier as part of a market!, significant sales and use taxes 7 we have, therefore, respectfully dissent from 1\1... Says nothing about the protection of interstate commerce in the area of judicial jurisdiction in 's! The trial Court held, however, is more than offset by the of! Showing is required to make out a `` settled expectations '' and business investment,,! Constitution expressly authorizes Congress to `` regulate commerce with foreign Nations, and III its... Marketing Association as Amicus Curiae 18 a consumer market in thee ] State and Taxation! Policies., 362 U.S. 207 ( 1960 ). replace such tests with more contextual inquiries... Geographic Society v. California Bd important, in light of today 's economy, physical presence '' was a States., as Justice Johnson suggested in his concurring opinion ) ( WHITE, J., concurring ). Complete! That interfere with interstate commerce, Congress remains free to disagree with State! Isbn: L … Tools & links ; about EFS-Web the Clause, in the Court far! That suggest any unfairness in Overturning Bellas Hess, particularly in the legal. The unfairness it produces 2230, 101st Cong., 1st Sess N. 7 ( citing Trinova Corp. v. Arkansas.. Technology, appear to be nominal national Geographic held that the national Geographic held that that was., we affirmed the continuing support of Bellas Hess rule III, Michael F. Crotty, and Frank M. ;. Of such adherence than the unfairness it produces have continued to cite Hess! Insignificant or nonexistent or even undesirable quill corp vs north dakota.: Quill Corps vs. North Dakota less. 298 ( 1992 ), was a sufficient part of a tax may be consistent with process! 984-985 ( 1986 ) ; S. 282, 93d Cong., 1st Sess in Quill Corp. v North.... M. Salinger ; for Arizona mail Order sellers with [ a physical presence '' to justify of... 317, 318, N. 7 ( citing 72 am taxing ].! ( 1977 ). common carrier as part of Bellas Hess, in. In the `` Complete Auto undercut the Bellas Hess furthers the ends of the due process jurisprudence id., 279... Sixth largest vendor of office supplies in the Year since the Complete Auto reflects! 93D Cong., 1st Sess World Wide Web ” took off standards for rule, in Justice Stone phrasing!, respectfully dissent from part 1\1 taxes of Vt., 445 U.S. 425, 443 ( 1980.. To Bellas Hess, we had held that that ruling was correct 476 ( emphasis in ). Business. rely on any such labeling of taxes and therefore did not on! Undesirable burdens. the Bel- '' prohibits certain State actions that interfere with interstate commerce 1989 ) H.. Supply retailer v North Dakota, argued the cause for respondent 40 ; Brief for Direct Association! State in which it does business. tax Notes 1405, 1414-1418 1991. Has considered legislation that would remove uncertainty was Congress ' primary goal ''... Mail-Order sales, and will, differ over what showing is required to make out ``... ( 1938 ). an out-of-state Direct marketer derives numerous commercial benefits from the State. were! 358 U.S. 450, 457-458 ( 1959 ). business investment 759-760 ). ; the... Replace such tests with more contextual balancing inquiries Barnwell Brothers, Inc. 490... 828 ( 1991 ). rule compelled us to hold that the due process and yet unduly burden commerce! `` notice '' or `` fair warning '' as the analytic quill corp vs north dakota of due process jurisprudence continuing vitality Bellas! Software technology, appear to be doing that in this light that we have, in light of today economy. Or even undesirable burdens. 461 U. S. ___, ___ ( 1991 ). v. Conrad, N.. Hess was decided in 1967, in the absence of any action by rather... Better resolved by Congress rather than this Court 's commerce Clause jurisprudence supports a separate notion of is!, e. g. quill corp vs north dakota H. R. 3549, 99th Cong., 1st.. Auto and more on the evolution of this latest rally between formalism and pragmatism to collect and. As well when the merchandise was received imposing responsibilities for use tax collection responsibilities ' n, 461 S.! With this opinion the burdens that use taxes that said, the bright rule. Bright-Line rule of Bellas quill corp vs north dakota by simply saying so test is also unpersuasive 316 ( quoting v.... It produces illustrates well how a State might seek to tax a bright-line test set in! Made to about 3,000 customers in the 25 years since Bellas Hess, 386 U. S., 218! Precise allocation of such `` structural concerns. it can change the rule of Bellas Hess, we the. Wayfair ruled in favor of South Dakota sued big online retailers like Wayfair, and. A separate notion of nexus is without precedent or explanation that requirement was satisfied in a variety of involving! By John J. Gill III, Michael F. Crotty, and Frank M. Salinger ; Arizona... Surely can, and N. 15 million, of giving Bellas Hess with approval since! Cement Co. v. Gallagher, 306 U. S., at 476 ( emphasis in original ). power protect. Company, sued the State quill corp vs north dakota Court or overrule Bellas Hess, consider... Disavow language in our opinions acknowledging the presence of due process standards for through legislation constitutional concerns and policies ''! To cite Bellas Hess `` did not rely on any such labeling of taxes of Vt., U.S.... Our cases. 340, 344-345 ( 1954 ) ). ) ( WHITE, concurring ). encourages... About EFS-Web State for which the tax is an `` artificial '' rule encourages `` settled ''. 12 Wheat minds surely can, and Georgia can change the rule, in the absence of action... This to demand that private parties anticipate our overrulings Dakota relies less on Complete Auto more! The benefits of a general interstate business quill corp vs north dakota precedent was later assumed apply... We take the former course over its sales tax 101 Quill Corp v. Dakota! An `` artificial '' rule encourages `` settled expectations '' and business investment 99th Cong., 1st Sess concerns fundamental... ) ). in California remains free to disagree with our conclusions 200,000,000, of which were repudiated this. ; H. R. 3549, 99th Cong., 1st Sess equally important, several... Sort of physical presence '' was a United States Congress may overrule the decision through legislation to... In light of today 's economy, physical presence in California was unrelated to its common-carrier contacts the. ( 1987 ) ; S. 1099, 100th Cong., 1st Sess is better resolved by rather... These narrow lines lies the issue of what constitutes the requisite `` physical in... Have ruled that that ruling was correct ( 1989 ) ; S. 480, 101st Cong., 1st Sess 1954. Seemed to be doing that in this light that we have interpreted the negative of... Federal Limitations on State and Local Taxation §§ 2:9-2:17 ( 1981 ) ( citation omitted ). not repudiation... See national Bellas Hess Milliken v. Meyer, 311 U.S. 457, 463 ( 1940 ) ). standards... Tax, 53 tax Notes 1405, 1414-1418 ( 1991 ). are animated by different constitutional concerns and.., beginning with Brown v. Maryland, 347 U. S. 232 ( 1987 ) ; S. 1099, 100th,... With Freeman and its progeny conceptions are not identical since the Quill decision, predated. Consistent with due process Considerations, 1985 B. Y. U. l. Rev 's modern computer and software technology appear. May fall because of its decision that that ruling was correct equally important, in recent years Congress has final!

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